OM GANESHA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OM GANESHA
Largest movements
- Stocks and contracts +€8,572
up €8,572 (+126%), from €6,827 to €15,399
- Tangible fixed assets -€8,226
down €8,226 (-29.9%), from €27,497 to €19,271
of which Furniture and vehicles: -€9,174
- Cash -€5,439
down €5,439 (-14.2%), from €38,433 to €32,994
mainly Stocks and contracts (-€8,572) and Tax, wage and social debts (-€6,619)
- Receivables within one year +€3,244
up €3,244 (+31.5%), from €10,304 to €13,548
- Profit (loss) carried forward +€12,923
up €12,923 (+44.7%), from €28,925 to €41,848
- Tax, wage and social debts -€6,619
down €6,619 (-43.9%), from €15,086 to €8,467
of which Remuneration and social security: -€10,227
- Trade debts -€4,285
down €4,285 (-19.6%), from €21,828 to €17,543
- Debts after one year -€3,868
down €3,868 (-42.2%), from €9,165 to €5,297
- Purchases and services -€50,974
down €50,974 (-9.8%), from €521,909 to €470,935
- Turnover -€50,814
down €50,814 (-8.6%), from €588,096 to €537,282
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,061 | €81,212 | -€1,849 | -2.2% |
| Fixed assets | 21/28 | €27,497 | €19,271 | -€8,226 | -29.9% |
| Tangible fixed assets | 22/27 | €27,497 | €19,271 | -€8,226 | -29.9% |
| Plant, machinery and equipment | 23 | - | €948 | +€948 | |
| Furniture and vehicles | 24 | €26,917 | €17,743 | -€9,174 | -34.1% |
| Leasing and similar rights | 25 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €55,564 | €61,941 | +€6,377 | +11.5% |
| Stocks and contracts in progress | 3 | €6,827 | €15,399 | +€8,572 | +126% |
| Stocks | 30/36 | €6,827 | €15,399 | +€8,572 | +126% |
| Amounts receivable within one year | 40/41 | €10,304 | €13,548 | +€3,244 | +31.5% |
| Other amounts receivable | 41 | €10,304 | €13,548 | +€3,244 | +31.5% |
| Cash at bank and in hand | 54/58 | €38,433 | €32,994 | -€5,439 | -14.2% |
| Total equity and liabilities | 10/49 | €83,061 | €81,212 | -€1,849 | -2.2% |
| Equity | 10/15 | €36,871 | €49,794 | +€12,923 | +35.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,746 | €1,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,746 | €1,746 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,746 | €1,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,925 | €41,848 | +€12,923 | +44.7% |
| Amounts payable | 17/49 | €46,190 | €31,418 | -€14,772 | -32.0% |
| Amounts payable after more than one year | 17 | €9,165 | €5,297 | -€3,868 | -42.2% |
| Financial debts | 170/4 | €9,165 | €5,297 | -€3,868 | -42.2% |
| Amounts payable within one year | 42/48 | €37,025 | €26,121 | -€10,904 | -29.5% |
| Trade debts | 44 | €21,828 | €17,543 | -€4,285 | -19.6% |
| Suppliers | 440/4 | €21,828 | €17,543 | -€4,285 | -19.6% |
| Taxes, remuneration and social security | 45 | €15,086 | €8,467 | -€6,619 | -43.9% |
| Taxes | 450/3 | €3,526 | €7,134 | +€3,608 | +102% |
| Remuneration and social security | 454/9 | €11,560 | €1,333 | -€10,227 | -88.5% |
| Other amounts payable | 47/48 | €111 | €111 | = | 0.0% |
| Turnover | 70 | €588,096 | €537,282 | -€50,814 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €521,909 | €470,935 | -€50,974 | -9.8% |
| Remuneration, social security and pensions | 62 | €44,423 | €39,624 | -€4,799 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €9,378 | +€2,892 | +44.6% |
| Other operating charges | 640/8 | €776 | €1,067 | +€291 | +37.5% |
| Gross operating margin | 9900 | €66,187 | €66,347 | +€160 | +0.2% |
| Operating profit (loss) | 9901 | €14,502 | €16,278 | +€1,776 | +12.2% |
| Financial charges | 65/66B | €131 | €124 | -€7 | -5.3% |
| Recurring financial charges | 65 | €131 | €124 | -€7 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €14,371 | €16,154 | +€1,783 | +12.4% |
| Income taxes | 67/77 | - | €3,231 | +€3,231 | |
| Profit (loss) for the period | 9904 | €14,371 | €12,923 | -€1,448 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,371 | €12,923 | -€1,448 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.